Section 54 — Local Government Finance Act 1988: Central rating: liability and reliefs .

Central rating: liability and reliefs . 54 1 A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.

2 In such a case the ratepayer shall be liable to pay an amount calculated by—

a finding the chargeable amount for each chargeable day in accordance with Schedule 5A , and b aggregating the amounts found under paragraph (a) above.

3 A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority .

9 The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.